Based on the results of the audit, act No. 4 dated 06/28/2013 was drawn up ... Act on the write-off of engine oil sample Act on tires subject to write-off due to manufacturing defects or by. Legislative and normative acts by date of adoption. Flow Calculation Example engine oil cargo flatbed car MAZ-5335: Initial. engine oil consumption rate - 2.9 l / 100 l of fuel consumption; Motor oil "Castrol" semi-synthetic 10W-40. 000351. The procedure for drawing up an act of consumption of materials (including its form), as well as a list. The write-off of fuels and lubricants is carried out on the basis of the Guidance Document. The consumption rate of engine and special oils is in accordance with the Consumption Rates. 0345005, 0345007), as well as the Act on the write-off of inventories (f.
Act on write-off of fuel and lubricants
Attention
There are norms for writing off fuel and lubricants in organizations .. in a tabular form in accordance with sample 1.6 of Appendix 1 to the Guidelines .. Next, you submit the PNOOLR application to it, Acts of reconciliation of payments for non-carriage.
Important
You searched for: Waste motor oil recycling agreement. Sample recycling act for decommissioning your office equipment decommissioning obsolete.
Ask a question on the topic “oil write-off act”, the last question:. What is the form of the act of writing off lumber? further 10/27/2015.
oils wrote out account. invoices that included both spare parts and engine oil with (1 answer). Attention This may be, for example, changing the engine oil, filters, checking. when repairing spare parts, there is an Act on the write-off of inventories (f. Act of write-off of engine oil sample. Act of an internal investigation of an accident sample legs consignment note m 15 taking.
An example of an act is not official. writing off fuel and lubricants to production cost accounts or other accounts.
The procedure for writing off fuel and lubricants at the enterprise and drawing up an act
If the organization is small enough and there is little documentation, the person compiling the write-off act form is either the chief accountant or his subordinate. In the case of a large enterprise, a special commission is created, which, firstly, compares expenses with the standards established by the company.
Secondly, it conducts test “races” with drivers to check the daily consumption of fuel, oil, etc. And, thirdly, it collects together all the waybills and acts of writing off fuel and lubricants to compile a report for the period (usually a month).
What is the form of the document Legislation Russian Federation provides for a free filling form for many accounting documents, including for write-off acts fuel- lubricants.
Fuel write-off act
Info
The act of writing off fuel and lubricants and special liquids Write-off in military units of fuel, lubricants and special liquids used for maintenance and maintenance work, is carried out according to their actual consumption, not exceeding the established norms. Consumption rates for petroleum products are established by documents Order of the Ministry of Defense of the Russian Federation of July 15, 1992 No. 65 On the Enactment of Consumption Rates and Instructions for the Rationing and Use of Fuel, Oils, Lubricants and Special Liquids in the Operation and Repair of Armaments and Military Equipment Open the document and download it.
The document opens for a very long time - several minutes Special attention given to the write-off of alcohol.
Act on write-off of motor oil sample
Cars, tanks and other vehicles are refueled according to distribution lists. The distribution list is kept for each subdivision of the military unit, is issued and registered in the fuel service.
The amount of fuel and oils in liters is recorded in the distribution sheet and the waybill of the car. The driver signs for the received fuel and fuel in the distribution list, and the refueler - in the waybill. Every day, before issuing, measurements of the density of the fuel (oil) are carried out, which is recorded in the distribution list. The distribution list can be maintained up to full use, while for each day of issuance, the results are summed up in liters and kilograms. The cost of fuel and oils by cars, tanks and other equipment is taken into account in the waybill.
Waybill data is entered into the register of vehicles, fuel and oil consumption.
Fuel write-off act
Based on the entries in the book of operation of machines, the consumption of fuel and oils in the cards for the operation of stationary engines, each subunit draws up a monthly report on the availability and movement of fuel and submits it to the fuel services of the military unit. The report is made in two copies. It serves as the basis for writing off fuel from units for consumption.
The correctness of the correspondence of the write-off of fuel consumption with road sheets is checked by a commission appointed by the unit commander. Waybill waybill is an order to the unit commander and driver to complete the task.
It is the basis for writing off and determining the savings (overrun) of fuel and lubricants, as well as for accounting for the work performed.
The consumption of ethyl alcohol and its mixtures is the amount of these liquids actually consumed in anti-freeze systems or aircraft air conditioning systems during routine maintenance, equipment repairs, laboratory tests, and medical needs. Ethyl alcohol and its mixtures are written off:
- for aviation military equipment- according to flight sheets;
- for routine maintenance, equipment repair and other purposes - according to acts within the established consumption rates.
The acts for the write-off of spent alcohol and YATZh are accompanied by a calculation of their predicted consumption. Overexpenditure of fuel and lubricants If overexpenditure of fuel is detected, the commander appoints an administrative investigation.
In particular, it must include:
- Business name,
- the date of the document,
- driver information,
- brand information and state number car,
- a complete list of goods to be written off (with indication of quantity and price).
At the same time, information on decommissioned fuels and lubricants is best presented in the form of a table. It is important to treat the completion of the act very carefully and even scrupulously, you should try to avoid mistakes, not to enter inaccurate information in the document that could lead to punishment by the supervisory authorities.
Rules for issuing an act An act can be drawn up on the organization's letterhead or not on an ordinary A4 sheet of format - it does not matter, just like whether it is written in handwritten form or printed on a computer.
Order and act to write off oils for cars
Moreover, the established norms can either comply with the recommendations of the Ministry of Transport, or differ from them to a slight extent. Also, it is worth noting that an act for writing off fuel and lubricants is usually drawn up one for the entire volume of materials, but consumption is accounted for specifically for each driver.
So, before the start of the working day, the employee is given an accountable document or cash cash under receipt. At the end of the shift, an accountant, or a specialist dealing with primary accounting documentation, accepts an expense report and fixes it for reflection in accounting.
Whether to issue a write-off act for each specific employee or attach a reference-calculation to the general document is the choice of each accountant, which is not limited by law. Who is involved in the compilation There are also several options for accounting for fuel costs.
Approval by the commission In order to legally write off fuels and lubricants, as well as correctly draw up an act, a special commission must be created in the organization, consisting of at least two people. For her appointment, the head of the enterprise issues a separate order.
The commission should include employees of various departments, as well as a financially responsible person. At the same time, it is desirable to allocate a chairman and ordinary members to the commission.
The tasks of the commission include reconciliation of the actual fuel and lubricant costs with the standards established by the company (it should be noted that they are different for each type of transport and must be approved separately), conducting test trips with drivers to check the daily consumption of fuel, oil, etc. , as well as the collection of waybills for the reporting period.
These expenses are reflected in the accounting and tax accounting. Therefore, it is very important to know how to draw them up correctly, correctly using the sample and form of the act of writing off fuel and lubricants. Content
- 1 How fuel and lubricants are written off in an organization
- 2 Who is compiling
- 3 What is the form of the document
- 4 Cases that raise questions
- 4.1 Write-off of fuel and lubricants for engine break-in
- 4.2 Registration of a write-off act for cars without a speedometer
- 4.3 Lawn mower write-off template
- 4.4 Fuel consumption per generator
How fuel and lubricants are written off in an organization The constituent documentation of any legal entity using transport must include norms for the consumption of fuels and lubricants. According to these indicators, fuel and lubricants are written off and future expenses are determined.
Also at the bottom of the article you can download a blank form and apply it to your organization. Cases that raise questions There are few pitfalls when decommissioning fuels and lubricants for conventional vehicles. But what to do if some non-standard equipment was purchased, the consumption rates for which are not even in the lists of the Ministry of Transport? In this case, you should refer to the manufacturer's documentation and technical specifications, where the average "needs" of the device are indicated. Consider a few similar cases: Write-off of fuel and lubricants for engine break-in This situation characterized increased consumption materials both in the case of a new and restored / overhauled engine.
If the lubricant becomes excessively viscous, it begins to rapidly lose its anti-wear properties. Content
- How to understand how much to write off?
- How are fuel consumption standards determined?
Back to index How to understand how much to write off? Attached to each vehicle service book. It describes the sequence of steps required for the process Maintenance. In addition, there is information about the necessary consumables. The costs of auto chemicals, which are subject to write-off, are calculated by the accountant based on the kilometers traveled by the car. Engine oil write-off rates are determined by approved regulatory documents. They provide fuel consumption for each brand of car. The calculation is carried out for 100 km of run.
Enter the site
Mining warehouse Stable work car depends not only on the health of the engine mechanisms. The quality of fuels and lubricants also affects it to a lesser extent.
But in the process of use, the lubricant gradually loses its properties and becomes unusable. Then it needs to be drained from the engine and the engine oil should be written off.
Attention
Grease aging is a normal process. The properties of the additive deteriorate due to oxidation, as well as exposure to external contaminants and additives. The operating instructions supplied with the vehicle describe approximate dates, in which you need to change the oxol to ensure engine performance.
The length of time depends on the distance traveled by the car. You should also pay attention to whether the oil is diluted by the fuel.
Used grease must be properly disposed of
Info
In addition, allowances were approved for fuel consumption standards for the operation of a car under certain conditions (in winter time, when driving in mountainous areas, on roads with a complex plan and curves, in the city (urban-type settlements) in the presence of traffic lights and signs traffic and etc.). Since the amount of allowances approved by the Recommendations is presented in them in a certain range, their exact amount is established by order of the head of the institution.
Thus, to calculate fuel consumption, an accountant determines: - the fuel consumption rate depending on the brand, model, modification of the car; - the allowance to the consumption rate, depending on the conditions under which the vehicle was operated (season, in rural or urban areas, after overhaul etc.).
Lubricant consumption rates
During the operation of vehicles in the winter season, depending on climatic conditions regions of the country - from 5 to 20%. For example, in the Central part of Russia, the winter surcharge is set at 10% from November 1 to March 31.
In case of significant deviations (decreases or increases) in temperature from average daily or average values (temperature limit -5 degrees C), the head of the institution may decide to clarify the beginning and end of the period for applying winter allowances, but only in agreement with regional (local) services Hydrometeorological Center of the Russian Federation.
2. When vehicles operate in cities with a population of: - over 3 million people - up to 25%; – from 1 to 3 million people – up to 20%; - from 250 thousand to 1 million people - up to 15%; - from 100 to 250 thousand.
400 bad request
The write-off of spent material reserves, including fuel and lubricants, on the basis of supporting documents is reflected in the debit of account 0 401 01 272 “Expenditure of inventories” and the credit of account 0 105 03 440 “Decrease in the cost of fuels and lubricants”. Example 29. According to the accounting policy adopted by the medical institution for 2006, inventory is written off at the average actual cost. In March 2006, a medical institution purchased 10 canisters of antifreeze for a total of 1,500 rubles at the expense of funds received from budgetary activities. As of 03/01/2006, there were leftovers in this group in the amount of 3 canisters, worth 360 rubles.
During March 2006, 9 canisters of antifreeze were written off for the indicated group of inventories. The personal account of a medical institution is maintained by the territorial body of the Federal Treasury.
Budget accounting for the write-off of fuel and lubricants
If everything in the world is meaningless, what prevents you from inventing some meaning? anonymous (guest) #7 July 8, 2010, 2:43 pm Yes, I don't know exactly how to write off the SRA as a cost or according to fuel consumption. I want to draw the moderator's attention to this message, because: A notification is being sent ... Tati Belarus, Between Minsk and Rome #8 July 8, 2010, 15:13 can you tell me what is written in the work order??? and how did you transfer the oil to MOT (consignment note or what?) i.e.
is there a remainder? I have not encountered this, my driver changes everything himself. I want to draw a moderator's attention to this message because: A notification is being sent...
8700.00 rd methodology for calculating the consumption rates of fuels and lubricants
Important
Throw something at me if I'm wrong. I want to bring this message to the moderator's attention because: A notification is being sent... Most people are only as happy as they choose to be.
(
Lincoln A.) anonymous (guest) #5 July 8, 2010, 2:21 pm Oh, please tell me if the oil was not changed on your own and with the involvement of a third-party organization on an order-side, I threw it from 10.5 to 10.7, can it be written off from 10.7 not immediately, but according to fuel consumption? I want to draw the moderator's attention to this message, because: A notification is being sent... Tati Belarus, Between Minsk and Rome #6 July 8, 2010, 14:27 I understand that you must write off according to the available documents.
those. did you send your oil to a service for replacement? I want to draw a moderator's attention to this message because: A notification is being sent...
In the accounting department, in addition to waybills, an act was submitted to write off motor oil for June in the amount of 152 rubles. Its consumption rate is 1.7 l / 100 l of gasoline. Let's calculate the gasoline consumption of a GAZ-3102 car for June: 0.01 x 12.5 l x 886 km x (1 + 0.01 x 20%) = 132.90 l .Engine oil consumption for June: (132.90 x 1.7 / 100) l = 2.26 l.
In accounting, these records will be reflected as follows: The content of the operation Debit Credit Amount, rub.
In addition to permanent, there are temporary standards:
- For vehicles that do not differ from the base model. Consumption is established according to the same regulations as for vehicle base model.
- For models that have differences from the base.
In this case, the calculation is done as for the previous type of car, but fuel consumption is calculated based on a ton of loaded weight. - For vehicles with specialized equipment.
For modifications with gas-diesel and gas-cylinder engines, temporary standards are calculated in the same way as for new models. Accounting is based on the features of the mechanism and additional expense combustible material, determined by the influence weather conditions. There are also standards that the company calculates for itself.
According to the vehicle data, the base rate of fuel consumption per 100 kilometers is 13 liters. Let us determine the estimated standard value of fuel consumption: - fuel consumption in a city with a population of 250 thousand to 1 million people - 50 km - can be increased by 15%: 50 km x 13 l x 115% / 100 km = 7.5 l; – 330 km covered in the suburban area – no increase in the base rate: 330 km x 13 l / 100 km = 42.9 l; – in an urban-type settlement (in the presence of traffic lights and other traffic signs) with a population of up to 100 thousand people, a car covered 20 km.
IN this case the base rate can be increased by 5%: 20 km x 13 l x 105% / 100 km = 2.7 l. Total fuel consumption on April 15, 2006 was 53.1 liters (7.5 + 42.9 + 2.7).
Also, this vehicle is from 2000.
Using the conditions of the previous example, we calculate the write-off rate for motor and special oils. The consumption rate of engine and special oils according to the Fuel Consumption Standards is: - engine oils - 1.7 liters per 100 liters of fuel; - special oils and liquids - 0.05 l per 100 l of fuel.
Engine oil must be written off in April 2006 in the amount of 6.8 liters (400 x 1.7 / 100). Write-off special oils and liquids produced in the amount of 0.2 l (400 x 0.05 / 100).
Since 2006, materials can be written off either at the actual cost of each unit, or at the average actual cost (at the discretion of budget institution). The method of writing off materials is reflected in the accounting policy of the institution. Note that the average actual cost is determined taking into account the inventory received during the current (earlier - this) month as of the write-off date.
For motor fuel the write-off order at the actual unit price is not allowed, since the unit price only makes sense for piece inventories.
Choice of method
With regard to the choice of the accounting procedure (write-off) of motor fuel for transport, it seems most correct to organize accounting with averaging the price for each unit of transport separately without breaking down gasoline by grade.
In relation to motor vehicles, in addition to motor fuel, lubricants are also subject to accounting in account 0 10533 000. By purpose, lubricants are divided into:
Engine oil poured into the engine;
Transmission oil poured into the gearbox;
Special oils (for example, for the hydraulic system);
Plastic lubricants.
For each brand of car, manufacturers set a number of parameters that determine the frequency and required amount replacement oils. These options are:
Refueling volumes;
The frequency of maintenance (TO) and the scope of work carried out;
The rate of oil waste (how much oil can be spent on topping up during the interservice period).
Example #1
For the VAZ-2110 car, the manufacturer has set the following parameters.
Refueling volumes:
Engine lubrication system, including oil filter - 3.5 liters of engine oil;
Gearbox - 3.3 liters of gear oil;
The engine cooling system, including the heater, - 7.8 liters of coolant (antifreeze, antifreeze).
Frequency of maintenance work: scheduled maintenance - every 15 thousand km up to 120 thousand km, then not regulated, but at least every 10 thousand km (frequency of maintenance should be established by order of the head). The engine oil is changed at every service. Changing the oil in the gearbox and coolant - at every fifth MOT.
Knowing the listed parameters will allow the accountant to control the validity of the write-off of lubricants:
The one-time consumption of liquids during maintenance should not exceed the filling volume. So, based on the parameters given in the example, it is unreasonable to spend a five-liter canister of engine oil on maintenance of a VAZ-2110 car, because the filling volume is only 3.5 liters, there is simply nowhere to fill in 5 liters;
If the replacement of oils (and other fluids) is performed more often than regulated, this may indicate either the unreliability of documents or a malfunction of the car. Failure to take measures to eliminate the malfunction can be qualified as deliberate damage to the property of the institution;
If oils (and other fluids) are replaced less frequently than regulated, this is not about saving, but about violating the rules of operation, which can also be regarded as deliberate damage to the property of the institution.
To ensure full control over the acquisition and consumption of oils, you should:
Reflect in the accounting of oil indicating the type (motor, transmission), grade (mineral, semi-synthetic, synthetic), trademark And digital indices- the price depends on these characteristics, their absence in the documents of the supplier may indicate the unreliability of the documents;
Compare oil consumption during scheduled maintenance with the volume indicated in the technical documentation of the car;
Compare oil consumption between scheduled maintenance with mileage and standards;
Keep in mind that when changing engine oil, always change oil filter. Write-off of engine oil in volume complete replacement without a corresponding write-off of the filter may indicate the unreliability of the write-off documents.
State institutions
Often there are situations when, within the framework of one department, one public institution performs transportation operations for another institution with subsequent compensation for fuel costs.
Example #1.
The subordinate institutions of the district department of culture include the district library and the district House of Culture, which receive financial support in the form of budget allocations according to different budget classification codes. There is a bus in the library, and a Volga car in the House of Culture. From time to time, the library provides its bus to the House of Culture or uses the bus belonging to the House of Culture a car, depending on which institution how many people need to be transported.
correct documenting and accounting for such transactions causes problems for accountants.
The general principle here should be:
1) an institution that needs to use a vehicle of another institution shall draw up an application in writing;
2) the vehicle provider issues a separate waybill. It is recommended to fill full tank, in order to determine the exact actual consumption later using the “refueling to full” method;
3) after the trip, the agency that provided the transport transfers a copy of the waybill to the agency that used the vehicle;
4) the institution that used the car refuels it at its own expense in the amount in accordance with the waybill;
5) in accounting, the operation is reflected as an intradepartmental transfer of fuel through account 1 30404 340 using the CSC code of the institution that operated the car and refueled at its own expense. In this case, there will be some discrepancy in the time of operations - according to the dates of the documents, the fuel write-off on the basis of the waybill will take place earlier than its receipt on the basis of the notice. It is important for the institution that provided the car to reflect in its accounting the operation for the receipt and write-off of fuel according to the CSC code of the institution that used the car, which is necessary for a clear consolidation of reporting by the main manager of budgetary funds:
|
Accounting entry |
|||
|
debit account |
account credit |
||
|
Acquisition of fuel by the institution that used the vehicle |
KBK1 10533 340 |
KBK1 30234 730 |
|
|
Transfer of fuel upon notification to the institution that provided the car |
KBK1 30404 340 |
KBK1 10533 440 |
|
|
Reflection of the receipt of fuel in the accounting of the institution that provided the transport |
KBK1 10533 340 |
KBK1 30404 340 |
|
|
Reflection of the write-off of fuel in the accounting of the institution that provided the transport |
KBK1 40120 272 |
KBK1 10533 440 |
|
Both institutions subsequently need to provide the main manager of budgetary funds with the relevant Certificates on consolidated settlements (f. 0503125) for account 0 30404 000.
A typical mistake in the implementation of such operations is the write-off of fuel directly in the accounting of the institution that used the vehicle. In this case, two problems arise:
In the accounting of the institution that used the car, the write-off of inventories will be reflected on the basis of the primary document issued by another institution (the waybill was issued by another institution for the car of another institution);
In the accounting of the institution that provided the car, one waybill will fall out of the general sequence.
The write-off of fuels and lubricants is carried out on the basis of the Guiding document R3112194-0366-03 “Fuel and lubricant consumption standards for road transport» approved by the Ministry of Transport of Russia on April 29, 2003
Fuel consumption rates are intended for organizations operating automotive equipment on the territory of the Russian Federation, regardless of their form of ownership.
The base value of fuel consumption is determined for each model, brand or modification of the car as a generally accepted norm. Fuel write-off rates are set in liters per 100 km.
For the establishment of fuel consumption rates. lubricants and correction factors that increase or decrease the base rate for each vehicle are set by order of the head in accordance with the requirements of the Fuel Consumption Standards.
Fuel consumption rates may increase under the following conditions:
1. During the operation of vehicles in the winter season, depending on the climatic conditions of the regions of the country - from 5 to 20%. For example, in the Central part of Russia, the winter surcharge is set at 10% from November 1 to March 31. In case of significant deviations (decreases or increases) in temperature from average daily or average values (temperature limit -5 degrees C), the head of the institution may decide to clarify the beginning and end of the period for applying winter allowances, but only in agreement with regional (local) services Hydrometeorological Center of the Russian Federation.
2. When operating vehicles in cities with a population:
– over 3 million people – up to 25%;
– from 1 to 3 million people – up to 20%;
- from 250 thousand to 1 million people - up to 15%;
- from 100 to 250 thousand people - up to 10%;
- in cities and urban-type settlements (in the presence of traffic lights and other traffic signs) with a population of up to 100 thousand people - up to 5%.
3. When operating vehicles that require frequent technological stops associated with loading and unloading, boarding and disembarking passengers, servicing pensioners, the disabled, the sick, etc. (stops at traffic lights, intersections and crossings are not taken into account) - up to 10% .
4. When running the first thousand kilometers by new cars (running in) and cars that have come out of overhaul, as well as when such cars are centrally driven under their own power in a single state - up to 10%, when cars are driven in a paired state - up to 15%, in a built - up to 20%.
5. For vehicles that have been in operation for more than 5 years - up to 5%, for more than 8 years - up to 10%.
6. In winter or cold (at an average daily temperature below + 5 degrees C) season during downtime and warming up cars and buses, as well as downtime with a running engine waiting for passengers (including sick, disabled people, etc.) the normative fuel consumption is set at the rate of one hour of downtime corresponds to 10 km of the car's run.
The fuel consumption rate may decrease when working on the roads common use outside the suburban area on flat, slightly hilly terrain (height above sea level up to 300 m) up to 15%. In the case of operation of vehicles in a suburban area outside the boundaries of the city, correction (urban) coefficients are not applied.
For passenger cars, the normalized value of fuel consumption is calculated by the formula:
Qn \u003d 0.01x Hs x S x (1 + 0.01x D), where
Qn - standard fuel consumption, liters;
Hs is the basic rate of fuel consumption per vehicle mileage, l/100 km;
S – car mileage, km;
D - correction factor (total relative correction or reduction) to the norm in percent.
Calculation of the normative consumption of oils and lubricants is carried out according to the formula:
Mn \u003d 0.01x Nm x Qn x (1 + 0.01 + D), where
Mn - standard consumption of oils and lubricants;
Nm - basic consumption rate of oils and lubricants;
Qn - standard fuel consumption;
D - correction factors.
Example 27.
On the balance sheet of the institution is a GAZ-3102 passenger car manufactured in 2000 with a ZMZ-4022.10 engine. According to the waybill dated April 15, 2006, GAZ-3102 covered 400 km, including: in a city with a population of 250 thousand to 1 million people. - 50 km, in the suburban area - 330 km and in an urban-type settlement (with traffic lights and other traffic signs) with a population of up to 100 thousand people. – 20 km.
According to the vehicle data, the base rate of fuel consumption per 100 kilometers is 13 liters.
Let's determine the calculated normative value of fuel consumption:
- fuel consumption in a city with a population of 250 thousand to 1 million people - 50 km - can be increased by 15%:
50 km x 13 l x 115% / 100 km = 7.5 l;
– 330 km covered in the suburban area – no increase in the base rate is made:
330 km x 13 l / 100 km = 42.9 l;
– in an urban-type settlement (in the presence of traffic lights and other traffic signs) with a population of up to 100 thousand people, a car covered 20 km. In this case, the base rate can be increased by 5%:
20 km x 13 l x 105% / 100 km = 2.7 l.
In addition, this vehicle was manufactured in 2000, that is, the car was in operation for more than 5 years, therefore, by order of the head of the institution, a surcharge of 5% was determined, so the amount of fuel consumed will be 55.76 liters (53.1 liters x 105%).
If it is necessary to use several allowances at the same time, the fuel consumption rate is set taking into account the sum or difference of these allowances.
The operating consumption rates of lubricants are set based on 100 liters of the total fuel consumption, calculated according to the standards for this car. Thus, oil consumption rates are set in liters per 100 liters of fuel consumption, and lubricant consumption rates are set in kilograms per 100 liters of fuel consumption.
Oil consumption rates can be increased up to 20% for vehicles after overhaul and in operation for more than five years.
The consumption of brake, cooling and other working fluids is determined in the number and volume of refueling and refueling per vehicle in accordance with the recommendations of manufacturers, operating instructions, etc.
Example 28.
Using the conditions of the previous example, we calculate the write-off rate for motor and special oils.
The consumption rate of engine and special oils according to the Fuel Consumption Standards is:
- engine oils - 1.7 liters per 100 liters of fuel;
- special oils and liquids - 0.05 l per 100 l of fuel.
Engine oil must be written off in April 2006 in the amount of 6.8 liters (400 x 1.7 / 100).
Special oils and liquids are written off in the amount of 0.2 l (400 x 0.05 / 100).
Since 2006, materials can be written off either at the actual cost of each unit, or at the average actual cost (at the discretion of the budgetary institution). The method of writing off materials is reflected in the accounting policy of the institution.
Note that the average actual cost is determined taking into account the inventory received during the current (earlier - this) month as of the write-off date.
Please note: the reflection in the accounting of operations for the movement of fuel and lubricants within the institution is carried out in the registers of analytical accounting of material reserves by changing the materially responsible person on the basis of the Statement of issuance of material assets for the needs of the institution (f. 0504210).
In accounting, these operations are reflected in the debit of account 0 105 03 340 "Increase in the cost of fuels and lubricants" and the credit of account 0 105 03 340 "Increase in the cost of fuels and lubricants".
All types of fuel and lubricants are written off to consumption on the basis of the Statement of Issuance of Material Assets for the Needs of the Institution (f. 0504210) and the Waybill (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007), as well as the Act on the write-off of inventories ( f. 0504230).
The write-off of spent material reserves, including fuel and lubricants, on the basis of supporting documents is reflected in the debit of account 0 401 01 272 “Expenditure of inventories” and the credit of account 0 105 03 440 “Decrease in the cost of fuels and lubricants”.
Example 29.
According to the accounting policy adopted by the medical institution for 2006, inventory is written off at the average actual cost.
In March 2006, a medical institution purchased 10 canisters of antifreeze for a total of 1,500 rubles at the expense of funds received from budgetary activities.
As of 03/01/2006, there were leftovers in this group in the amount of 3 canisters, worth 360 rubles.
During March 2006, 9 canisters of antifreeze were written off for the indicated group of inventories.
The personal account of a medical institution is maintained by the territorial body of the Federal Treasury.
The average actual cost of antifreeze will be 143.08 rubles. ((1500 + 360) rub. / (3 + 10) can.).
The average actual cost of the balance of 1 canister of antifreeze as of 04/01/2006 is 143.07 rubles. ((1500 + 360) rub. / (3 + 10) kan. - (9 kan. x 143.08 rub.)).
Operations to write off fuel and lubricants in this case will be reflected in the budgetary accounting of the institution in the following order:
Analytical accounting of fuels and lubricants is carried out by financially responsible persons on the Cards of quantitative and total accounting of material assets by their names, grades and quantity.
Is it necessary for a medical institution to issue travel cards? What form should this primary accounting document have? What violations in the preparation of waybills are revealed during the control measures? What are the rules for the write-off of fuel and lubricants? What are the most common mistakes in writing off fuel and lubricants?
Is it a right or obligation of an institution to issue a waybill?
The basis for reflecting in accounting information about assets and liabilities, as well as transactions with them, are primary accounting documents (clause 7 of Instruction No. 157n). Primary accounting documents are accepted for accounting if they are drawn up according to unified forms of documents approved in accordance with the legislation of the Russian Federation, legal acts of authorized executive bodies, and documents whose forms are not unified must contain the mandatory details listed in paragraph 7 of Instruction No. 157n and art. . 9 of the Accounting Act.
Primary accounting documents received as a result of accounting are accepted for accounting. internal control committed facts of economic life in order to register the data contained in them in registers accounting, from the assumption of the proper preparation of primary accounting documents for the perfect facts of economic life by persons responsible for their execution (clause 3 of Instruction No. 157n).
In the version of instructions No. 162n, No. 174n, No. 183n, which was in force before the Order of the Ministry of Finance of the Russian Federation of December 31, 2015 No. 227n came into force, it was established that the disposal of material reserves is carried out, among other things, on the basis of a waybill (f. 0340002, 0345001, 0345002 , 0345004, 0345005, 0345007), which is used to write off all types of fuel as consumption. Thus, the waybill was the primary accounting document for recording and writing off fuel and lubricants.
State (municipal) institutions used the form of waybills approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78 “On approval of unified forms of primary accounting documentation work accounting construction machines and mechanisms, work in road transport” (hereinafter referred to as Resolution of the State Statistics Committee of the Russian Federation No. 78).
Now instructions No. 162n, 174n, 183n do not contain such a requirement. The forms of primary accounting documents for public sector organizations are established in accordance with the budget legislation of the Russian Federation (clause 4, article 9 of the Accounting Law). When reflecting the facts of financial and economic activity, state (municipal) institutions use the forms of primary accounting documents given in the Order of the Ministry of Finance of the Russian Federation No. 52n. There is no waybill form in this document. It follows from the order that the basis for the reflection in the accounting of the institution of disposal from the accounting accounts of inventories is the act on the write-off of inventories (f. 0504230). Since fuel (gasoline, oils, etc.) is an object of inventories (based on the provisions of the Order of the Ministry of Finance of the Russian Federation No. 52n), its write-off can be formalized by an act (f. 0504230).
Here we note that departmental regulations may establish the need to use waybills when organizing accounting and writing off fuel and lubricants in an institution. Thus, in the Order of the Health Committee of the Government of St. Petersburg dated July 28, 2009 No. 466-r “On Approval of the standard forms emergency department documents medical care city polyclinics of St. Petersburg ”it is said that waybills are issued by a paramedic (nurse) for receiving calls from the department, who is obliged to control the duration of forced downtime and the time spent on car repairs.
In addition, itineraries for without fail are applied when transporting passengers in cases established by the legislation of the Russian Federation. So, in the Decree of the Government of the Russian Federation of October 23, 1993 No. 1090 "On the Rules of the Road" it is said that the driver of a power-driven vehicle must have with you and, at the request of the police officers, hand over to them for verification in established cases permission to carry out activities for the transportation of passengers and luggage by passenger taxis, waybill , license card and documents for the transported cargo, and when transporting bulky, heavy and dangerous goods- documents stipulated by the rules for the transportation of these goods.
In cases expressly provided for by the legislation of the Russian Federation , the driver must have and pass for verification to the employees of Rostransnadzor a vehicle access card for the implementation of international road transport, waybill and documents for the transported cargo, special permissions, in the presence of which, in accordance with the legislation on highways and on road activities movement is allowed highways heavy and (or) large-sized vehicle, a vehicle carrying dangerous goods, as well as provide a vehicle for weight and dimensional control.
In particular, clause 29 of the Rules for ensuring the safety of transportation of passengers and goods by road and urban ground electric transport, approved by Order of the Ministry of Transport of the Russian Federation dated January 15, 2014 No. 7, establishes that information on the control technical condition the vehicle and the place of its holding are fixed in the waybills. The control of the technical condition of vehicles upon release to the line (return from the line) is provided by an employee of the subject of transport activity, carrying out the admission of vehicles for operation.
According to the Supreme Court of the Russian Federation, set out in Ruling No. 309-KG17-1326 dated March 9, 2017 on the Decision of the Arbitration Court of the Sverdlovsk Region dated April 14, 2016 A60-62629 / 2015, if the institution conducts activities related to the operation of vehicles and transports workers and goods for its own needs, then it is obliged to comply with the requirements established by Art. 20 of Federal Law No. 196-FZ, and is obliged to ensure:
1) filling out waybills in accordance with the requirements of regulatory enactments (indicate the name and (or) number of the waybill, fill in information about the owner (owner) of the vehicle);
2) monitoring the technical condition of vehicles by specialists (appoint a specialist who has a special profile education and meets the qualification requirements to conduct pre-trip inspections of vehicles, conduct certification of specialists who release vehicles on the line);
3) communicating the necessary information to drivers by conducting briefings (organize introductory briefings with all drivers when hiring them, regardless of skill level and work experience; organize pre-trip briefings when sending a driver along a route for the first time, when transporting children, when transporting dangerous, bulky and heavy cargo; organize special briefings with drivers if it is necessary to urgently bring them information about changes and complications that affect the professional activities of drivers).
The answer to the question of whether the use of waybills is the right or obligation of a medical institution will be displayed in the form of a diagram.
Thus, depending on the operating conditions vehicles and the norms of the legislation of the Russian Federation, the issuance of waybills is either the right or the obligation of the institution. At the same time, since the Procedure for conducting pre-shift, pre-trip and post-shift, post-trip medical examinations establishes that, based on the results of the post-trip medical examination, the waybill is stamped “Passed the post-trip medical examination” and the signature of the medical worker who conducted the medical examination (clause 17) , we recommend that you draw up a waybill even in cases where the legislation of the Russian Federation and departmental regulations do not contain a direct requirement for the use of this document.
In what form should the waybill be drawn up?
The list of required details of waybills was approved by the Order of the Ministry of Transport of the Russian Federation of September 18, 2008 No. 152 (hereinafter - Order No. 152). In its activities, an institution can use waybills in the form approved by Decree of the State Statistics Committee of the Russian Federation No. 78, or develop a form of waybills on its own, but at the same time indicate in them all the mandatory details named in Order No. 152.
Mandatory details are (clause 3 of the Procedure for filling out waybills):
name and number of the waybill;
information about the validity of the waybill;
information about the owner (owner) of the vehicle;
information about the vehicle;
information about the driver;
information about the validity period of the waybill.
It is allowed to place additional details on the waybill, taking into account the peculiarities of carrying out activities related to the transportation of goods, passengers and luggage by road or urban ground electric transport.
What violations are detected in the preparation of travel sheets?
When checking the organization of accounting and consumption of fuel and lubricants, the inspectors are asked to:
logs of transactions with suppliers and contractors, logs of transactions with accountable persons (to which are attached documents confirming the purchase of fuel and lubricants);
waybills;
acts of write-off of antifreeze, oils;
turnover sheets.
Usually, the following violations are allowed in filling out waybills.
Lack of signatures and transcripts of responsible persons, in particular the driver.
Responsibility for the reliability, correctness of registration, as well as for the timely and proper preparation of primary accounting documents are borne by the persons who created and signed them. Clause 13 of Order No. 152 establishes that the dates, times and odometer readings when a vehicle leaves a permanent parking lot and enters a permanent parking lot are affixed by authorized persons appointed by the decision of the head of the institution, and certified by their stamps or signatures indicating initials and surnames. Also, the waybill, by virtue of the norms of clause 16 of Order No. 152, must contain the dates and times of the pre-trip and post-trip medical examinations of the driver. They are affixed by the medical worker who conducted the relevant examination, and certified by his stamp and signature indicating the last name, first name and patronymic.
Lack of time for the vehicle to arrive at a permanent parking lot.
Clause 6 of Order No. 152 establishes that information about a vehicle includes the date (day, month, year) and time (hours, minutes) of the vehicle’s departure from the place of permanent parking of the vehicle and its arrival at specified parking. This information is mandatory details of the waybill to be filled out. The time of departure and return is directly related to the confirmation of the duration of the work of the driver.
Lack of data on the issued (refueled) gasoline.
A separate section of the waybill is designed to account for the movement of fuel. It indicates how many liters of gasoline were in the tank when leaving and returning, how many were filled and used during the trip. If the driver is given gasoline according to the refueling list, then the column should reflect the amount of gasoline. If the issuance of gasoline is not provided, then the driver purchases it for accountable money. The check he received at the gas station is attached to the expense report. When checking fuels and lubricants, information on refueling the car with fuel, reflected in the waybills, is compared with the data of advance reports of accountable persons, to which documents confirming the refueling of the car with fuel are attached.
When making such a comparison, inspectors pay attention to:
as of the date and amount of refueling fuel indicated in the waybill, supporting document and accounting data. Refueling must be done in work time driver. If the car was refueled by checks during non-working hours, then this fact is the basis for further proceedings;
for compliance with the amount of fuel consumed and the mileage indicated on the reverse side of the waybill when describing the route of the car;
for the correct calculation of the volume of consumed fuel and lubricants to be written off from the accounts of accounting;
on the correctness of the reflection on the accounts of accounting entries for the acceptance for accounting and write-off of fuel and lubricants.
Absence in the waybill of the date and time of the pre-trip and post-trip medical examinations of the driver.
By virtue of Art. 20 of Federal Law No. 196-FZ of December 10, 1995 and Federal Law No. 323-FZ of November 21, 2011 “On the Fundamentals of Protecting the Health of Citizens in the Russian Federation” legal entities, carrying out activities on the territory of the Russian Federation related to the operation of vehicles, are obliged to organize the conduct of mandatory medical examinations and measures to improve the skills of vehicle drivers in providing first aid to victims of road traffic accidents.
Mandatory pre-trip and post-trip medical examinations of vehicle drivers are carried out either by involved medical workers, or in the manner and under the conditions provided for in Parts 4, 5 of Art. 24 of Federal Law No. 323-FZ.
Indication of the date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examinations of the driver is one of the mandatory details of the institution's waybill.
What violations are allowed when writing off fuel and lubricants?
Consumption rates for fuels and lubricants in road transport are approved by Order No. AM-23-r. In the absence of norms for writing off fuel for a car operated by an institution in this regulatory act, they can be established:
internal local act of the institution (order, order);
The Ministry of Transport or a specialized organization to which the institution will apply with a request to calculate the rate of write-off of fuel and lubricants for a specific type of vehicle not specified in Order No. AM-23-r.
When checking the correctness of the write-off of fuel lubricants The following violations are often detected in the institution.
Erroneous application of the increasing surcharge when determining the fuel consumption of a car.
Decree No. AM-23-r established allowances for the operation of the vehicle under certain conditions. The fuel consumption rate depends on the design of the car, its units and systems, the category, type and purpose of the automobile rolling stock (cars, buses, trucks), on the type of fuel used, on the season, on the conditions in which the car is operated. Fuel consumption rates per 100 km of vehicle run are defined in liters of gasoline or diesel fuel for gasoline and diesel vehicles. Fuel consumption rates may increase or decrease depending on the operating conditions of the vehicle. If several surcharges are applied, the fuel consumption rate is determined taking into account their sum or difference. So, fuel consumption rates are increasing:
when working in winter (depending on the climatic regions of the country, they increase from 5 to 20%). Appendix 2 to Order No. AM-23-r sets the maximum amount of winter allowances for each region, and also indicates in which region which months are considered winter;
when operating a car on public roads (surcharge can be up to 10%, on public roads IV and V categories - up to 30%);
when operating vehicles in cities with a certain population density. The higher the population density, the greater the premium to the fuel consumption rate (for example, if the population density exceeds 3 million people, the size of the premium that the organization can set is up to 25%, with a population density of 1 to 3 million people - up to 20% and etc.);
when running in a new car, a car that has come out of a major overhaul, as well as when such cars are centrally driven under their own power.
The fuel consumption rate can be reduced when working on public roads of categories I, II and III outside the suburban area on flat, slightly hilly terrain (height above sea level up to 300 m) up to 15%.
When determining gasoline consumption based on the actual mileage (km), an accounting employee does not always apply the surcharge correctly. For example, when calculating gasoline consumption based on the actual mileage (km) in Yekaterinburg, an increasing surcharge of 5% is applied, although it would be possible to apply an increasing surcharge to the fuel consumption rate when driving a car in cities with a population of 1 to 3 million people - 20 %.
Counting errors in determining fuel consumption.
Normative fuel consumption in relation to specific car is determined by the following formula:
Qn \u003d 0.01 x Hs x S x (1 + 0.01 x D) , Where:
Qn – normative fuel consumption, l;
Hs – basic rate of fuel consumption per vehicle mileage, l/100 km;
S – vehicle mileage, km;
D - correction factor (total relative allowance or reduction) to the norm,%.
When carrying out control measures, the correctness of the application of the fuel consumption rate by the accountant is checked on the basis of the conditions in which the car was operated, and based on this, the amount of write-off of gasoline is calculated by calculation according to the norm. When determining the operating conditions of the car, the information reflected in the waybill is used. For example, the date on which the waybill is drawn up allows you to understand at what time you need (and whether you need) to apply the winter surcharge to determine the fuel consumption rate. back side the waybill, which reflects the route of the car, helps to determine how the car was operated: within the city or outside the city, which allows you to decide whether to apply the appropriate surcharge for the operation of the car on public roads, since the car was operated on the highway that day where fuel consumption is less.
As a result of a counting error, gasoline is written off not according to the norm, but in a larger or smaller volume, which accordingly distorts the actual data and financial statements.
Write-off of lubricants without documents confirming the repair of the vehicle.
Lubricant operating consumption rates are set based on 100 liters of total fuel consumption, calculated according to the standards for this vehicle. Consumption rates for oils and lubricants are approved by Order No. AM-23-r. Write-off of lubricants is carried out according to the act on the write-off of inventories (f. 0504230). As the results of inspections show, oils are often written off under the act of writing off inventories, lubricants(antifreeze) in an amount that does not meet the write-off standards.
For example, there is one car on the balance sheet of an institution. In April, according to the act, antifreeze was written off in the amount of 10 liters. By order of the institution, the liquid consumption rate was approved - no more than 0.1 liters per 100 liters of gasoline. Gasoline consumption for the write-off period of antifreeze amounted to 1,985.09 liters. Based on this, the consumption rate of antifreeze should be 1.985 liters, and not 10 liters. There are no documents confirming the repair or maintenance of the car.
Let's take another example. In August, 17 liters of antifreeze were written off under the act on the write-off of inventories. The write-off of antifreeze was carried out in connection with the repair of the car (drain and replacement). Holding repair work confirms the certificate of completion (dated August). However, as established by the inspectors, another 10 liters of antifreeze were written off under the act in September. Gasoline consumption for September amounted to 591.864 liters. Based on this, the antifreeze consumption rate for September should be 0.591 liters. Exceeding the antifreeze consumption rate for September - 9.409 liters.
In conclusion, we note that the violations described in the example can be qualified by inspectors as a gross violation of accounting rules, and administrative persons can be held liable under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation. Recall that under the gross violation of accounting requirements, by virtue of the norms of this article, it is understood, among other things:
distortion of any indicator of the accounting (financial) statements, expressed in monetary terms, by at least 10%;
registration of a fact of economic life that did not take place or an imaginary or feigned object of accounting in accounting registers;
maintaining accounting accounts outside the applicable accounting registers;
the economic entity does not have primary accounting documents, and (or) accounting registers, and (or) accounting (financial) statements, and (or) an audit opinion on accounting (financial) statements (if the audit of accounting (financial) statements is mandatory) within deadlines storage of such documents.
